SHREE GOPAL GAUSHALA COMMITTEE,BHIWANI vs. CIT(EXEMPTION), CHANDIGARH

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ITA 2967/DEL/2022Status: HeardITAT Delhi28 June 20232 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee deserves an opportunity to substantiate its claim for registration. The orders of the CIT(Exemptions) were set aside, and the matters were restored for fresh adjudication.

What were the facts?

The assessee applied for registration under sections 12AA and 80G of the Income Tax Act. The CIT(Exemptions) dismissed these applications without affording the assessee a proper opportunity of hearing.

What were the issues?

Whether the CIT(Exemptions) correctly dismissed the applications for registration without providing a due opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: G: NEW DELHI

Before: SHRI CHANDRA MOHAN GARG & DR.B.R.R. KUMAR

Hearing: 28.06.2023Pronounced: 28.06.2023

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND DR.B.R.R. KUMAR, ACCOUNTANT MEMBER & 2968/Del/2022 Shree Gopal Gaushala Committee, The CIT(Exemptions), Chandigarh Shree Gopal Gaushala, Pilani Road 160017 Loharu, Bhiawani 127201, vs. PAN AAOAS 9387 B (Appellant) (Respondent) For Assessee : Shri K Sampath, Adv. Revenue For : Shri H.K Choudhary, CIT(DR) Date of Hearing : 28.06.2023 Date of Pronouncement : 28.06.2023 ORDER PER CHANDRA MOHAN GARG, J.M.

These appeals have been filed against the orders of CIT(Exemptions), Chandigarh dated 16.11.2022 by which the authority dismissed the applications of the appellant seeking registrations u/s. 12AA and 80G of the Income Tax Act, 1961.

2.

The ld. counsel of assessee submitted that the ld. CIT(E) has dismissed applications of assessee without affording due opportunity of hearing ex-parte qua appellant therefore impugned orders may kindly be set aside and the appellant may kindly be allowed opportunity of hearing before ld. CIT(E) as per principles of natural justice.

3.

Replying to the above the ld. CIT(DR) opposed to the submissions of ld. counsel of the assessee and submitted that the authority has granted due opportunity of hearing to the appellant which was not availed therefore the orders may kindly be uphold. On being asked by the bench the ld. CIT(DR), in all fairness, submitted that if it is found just and proper then the Department has not serious objection if the matters are restored to the file of the ld. CIT(E) for afresh adjudication.

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